2025-08-31-accounts

Clillrlty Nyinber: IIYI82S Wlltshlre Youth For Christ Annual Report and Unxudlted Fiiianci81 Stfitements for the financlAI year ended 31 August 2025

Wiltsliire Youth For Chrl$È CONTENTS Page Refeience llnd Admitii%lryiltve Ittfoi'malioii Trusi¢e$' Repui. Slateiiienl ofTIu5t¢es' Responsibilities ndtp¢nd¢llt ExAmin¢ls Report Slat¢illrnt of FinanLial Activitics ElthldN¢ ShLL't Notes to the Finat)Lial Stuieininls 10- 14

Wiltslilre Youth For Chrlsl REI FERENCL AND ADMINISTRATIVE INFORMATION Tr￿st¢t5 J#iKes A SRlter R¢v Keith l BtithdlL {R¥yib>llQ(131 MArcli 2U251 All￿< Wilson D#Yid RcTrs% Toby Hiines Chfjlrpvrson Rev Jcikc Egg¢rt8oii Chorlty Nuiijbtr Engl&iid aiid IValè8 1191823 Prlnclpal Addre$$ St Ja￿￿& C¢nlir F.slcoiirt Cre5¢¢DI Deirj£¢s SNIO ILII Indcpo*dL'nt ExAmln¢i' Th¢ AliinbroLik¢¥ fjrowp Lid Clithi'l¥Ycd Accuuniallls IU Ma¥kei Plac¢, t)cvizes SNID IH'I.

Wlltsliire Yoyth For Cbrlst TRUSTEEI S, PORT ltir Ilie till￿tiLl￿1 ygdr eiithd 11 Aiigusl 2D25 ThE Ini%lee5 PIC%CiiI trl¢ir Tnisl£e.s' Repiirt Iiid Ihe iilluudiled fiDnnrial %1le1￿ell1X torthe liiiattciiil y¢Jr ¢iid¢d 31 AuBu%l 2Q25. ThL IiftJnciJl siaieiiiim15 ar¢ i)iepared bn aLcordance wlili Ihe Lharili#s A¥1 2011, FRS I(2 'Thv FinaiiLi31 RepDrtiny s￿￿&r0 ppIiL51bl¥ im Ihe IIK Rcpiiblil oftrrlai)d" #nd AcL'ouiiiing R¢poiiingi by Cliai-thlics.. Sl#i¢iiiciil of R￿VI￿ne11ded Prii¢li iipliciible io ¢lbiiiiies pirpJi-￿g Ihcir Finiinvl￿I %14iw1¢rJl￿ in J¢Cord￿nee ivill) Ihe Pu￿￿¢1￿1 R¢i)oriink SIund￿t-d di)plic&Trble ih the UK and Rtpublic ofirclwd IFRS 1021. -rbe i'iii%tee%' Rrport ¢onl?iTrs Ihc ifom)alioii Itfjulred ift hc proyidcd iii Ilic Tfti&t¢¢<' Anniial Ite￿1% iillclor IIIE Sii¢in¢iil ol Jid¥r Ihe thiirity's L'unslilution kmuivii meinl)eis ul'ilie of tlll%lees. Iii Iliis ￿'port Illi li.usi￿ of Wilisliire Youtli Ftsr Cliri&l prc5Lnl * 8iinwury of ils p￿rpO¥tr, govwii8ii¢Y. HtsliVitILS. IlLqIi¢vc2111i11 lid Iixk&nC￿ for Ili¢ liii&nciDI yLar 31 Augiisl 2025. The ¢hiii'ily is a FeEisiered chorily aiihougli not obligtd io ¢omi)ly iviih Ihe Slaicmcnl of Re¢oiiim¢Nled Prn¢iiee api)lic4bk in the UK and Repiiblic of Trelllnd FRS 102, 1kn¢ or¥yoii¥s#iioTh lia¥ illipleiiicnlcd il% re¢0iii￿l¢nda1Ions ivkre r¢l¢i'aThI in Ihcs rinan¢¢al siaivii¢nr& IsslTrn, Ohjecllyos 8trt¢4y ObJc¢tlvos Th¢ Cliarity li¢s ¢uiiiiiiu¥d lo pursu¢ it8 purposb Vt ad￿li¢l￿g the #iLtiial aiid spirikwl wcllbelijy ediiLylion ofiliilitren mmiinilie8 Und I1￿¥￿¥h dLlaLb¢d youili WOTk in Lonjurnclilm iyiib 10¢41 auilwrili¢s. the Wili¥hii Pvli¥c &nd Ciiihc Comrni%sionEL' thilier ivlevdiil Of8ThniKuliortS. In s¢lling obje¢iiYes and planniTh¥ For aciiYitie%. Ilie l uslees hRve given due con8id¢mtion to brenerAI 8uidance pthli4hed by lh¢ Clijrliy Coin1llission lo public bcn¢fii. includiii¥ Iht guithi¢t'lJiblic Lyncfil.. ruiiNingT A chai'ity {PB2y. stri1￿￿¥¢, Cvl)Vti'n8n¢e imd MkrtD%emtnt Strnetyre Wilisbiic Youih Foi'chrisl is irLiislLrLIE ths a Ch￿lIabl¢ cgmplltty liinilid by biw¥8niiv w8s sc¢ up by ll Trusi de¢d. Thc managcittnt of tlie CIMiily 15 lh¢ rtxpon8ibiliry uf thL TA￿1¢¢5 ivlio oir cleclcd c4> opl¢d iiDd¢r Ihc Iciy¥ of Ihe Tiiixl deed. GoYci'ttin¢e The ¥oveiIiii￿ ¢lJ8rity Ihllps-.l/wiYw.¥(>ir k1kl8uvty￿iI￿ffli￿tyTgaI7Is￿loTrs1L178rlty withmi&%ivii the Chiirity Cotnllil&gi￿Jtt Iveb5it¢ tll￿d5 ￿1]POInt￿(.￿t or cl¢'ctloM otTt415ts￿s Thc inaiiag¢m¢ni of Ilie Cliai-liy Ib Ilio ￿spO￿$1b1IitY of Ihe Trusle¢¥ wlio ai¢ CIEC￿d ¢0 oi)l¢d under Ilic lemw ol Ilic Tiiisl thcd. Rtl4tloD61ilp wllli Ilelated pArtI Thty Lhariry is nftiliatid tu Ittis 8troiJL lliths to thc UK Yo¥ili for Clii'isi ￿￿11%￿￿tio￿l, fi￿ll1 ivhlliii li b¢ll¢fiis f1￿M JJth,ice, IiLi¢Sy p￿tt￿li¥S Iraillill¥ siipwrl. vlAcblevemtn15 aiid Peyfoi'ttianrc InctsiTrK froin donii IIOnS El'anls liayv cunlinucd ID bc en¢LwruLrinLT attd Il)e worf( ol. Ili¢ ch&iily 10 siippol'l ¢hildrcn yomnb pcopl¢ liTh% conliniicd. Tlte siilcbTUQTding7 ufoui. clicnlb siarrconllllllcb iu bc (Ifikn iilinusl imyoi'itsnrr lo ili¢ Clillrily. Tliaiiks lo Ilic g¢n¢ro$ily of siipportiir dortot8 aiid iviili Ilie ndd1li￿1 ol'&oMIG gra111.4, iY¢ livye bccn ahlc ptirchJf¢ R sccond van 10 u%e as a l>op up yoiiili ¥Jf¢. hayc spci)I lh¢ lasi yLtiI' lillinLT il r¢.*ly for f¢rvicc.'lTh£ OribTjiial l)DTrup Yoiiih Lnfé van hi1S )iiiiibiied lo be iis¢d 10 sreJi bciie13t. Th¢sc Pop-lip C'Dfu nre &PL¢lli Ily Inodified vchiclc% Ihni i)oi'ked up piYJvid&% f¢¢i halleric5. lo¥eili¢r iviih oilier ynies ¢4Uipiiw￿1 gtid fnLiliileE lu provide retreshnienl%. Thiy ytyar t1￿ vail kns eiLiblvd LvmmLlIJlry yi?uili piojecrs. iii Trowbiidge, Devizes. Diii'ringl(¥si SI]L￿1(￿l aiid Mthrlboiougli In DBvi7.e¥, i¥¢ kn￿ve workd ulu¥¢ly i¥iili Illi Town Council Ilirougsli ihib y¢ai' ILI lacilil#i¢ opcn ll Yuiiih Lou#5￿0 iii SiJiHuuih SIYCEI. Tliis 1$ a Cviiiicil iniiiaiive, blfjff¢d by Yuliili forclii'iyl sl4rfand ¥iTrlilnlcc￿. i¥ cvrrciiily on¢ cvMin¥T ally hoo5, bul Ivilh Ihc cxpcttithlloii ol. opening oil oihcr iY¢¢kifjay ¢vcning9 loo, %iibje¢l to futjding. Thc fa¢iliiy 1￿con71n8 }r￿Y lil tli%idford U on Avoii. OllT.8ccoiidiiry s¢hi)ol ChiE plaill¢y work coiiiiiknics lo ivcll iteeived hy Sliitf aiid piii)il6 niid is part

wiitshlre Youth Foi. Christ TRUSTEII S, REPORT 101'llK tIllUllLldl year ¢iiJed 11 AiiyiEsy J)25 fiiTth.d by tlity DI0￿8¢ ut. SB116￿l[Y ihroiigli Ilicir 'Fluiirigh' PTogiDIEI. Oiii. work Iliis yLaT IiJ5 also Conliniiixi thir in Ili¢ Marlborougli urtro ￿Vinb7 fciLivcd luriliLY fundiiiup Ihi5 Ye￿ Irtsiii Ili¥ t)4'voliVn ELUinL>￿IL.llI Yvuili Pr4)j¥vI, We liavc alsu bccn ￿bI¢ 10 coillinuc lo providc Jii¢iilorinb' suppori for people in s¢liools in TIDwbi'idu4 Dcvi£ES llnd Maik LairinLiloii. a servKe wlii¢h is Yalued by YO￿118 people. pa￿1115 aad lh¢ ￿110018. The chDrity woiild l¢ke to Ilmiik Ili¢ iroliiThleers and doiior5 eoiilinu¢ 0 uli)p￿t Ili¢ work or cKii'iiy throiigh rlkir ¢ii&roii& PEI3QliAI fiiiancial doiinliijrt Liiid Ilirough be¢iig ￿lI7￿d pricli£iJi¥J Js villuiileer ll1¥tt10rs S¢lii)ols in Ilie Deviw8 aiid TruwbiidgE Ii'iili ii,lium we purtmer, ¥¥ well as our vuliixtger Irulitees. Tliy iltAYily also gre￿IlY iipi)reLiaies Ilie sllllpurt il li￿% feceived Ivan? Ilir Willsliiie aiid Sivindoii Cclnirniiiiily Fthindaliuii. Wili.¥hire Cniiiifyil (via AiNI IloJrd&l. TruwbTidu¢ Toii'n Ctsuucil. PuliLL C¥iints Coiiimi5&ioher. D¥vi2o's N¢igJliboyrliuod Ci)114boi"ativc nnd uiliir lknnding o[uD￿ls&11UllS. rinThn¢liil Jieylew Aftcr Inakiiigb aN?IKlPI'inl¢ enouiyK¥, Ilie Triixlces a reosoiiLiblc exp¢clolion Ihal tho Ll)Afily lias ￿cqU￿(C irsourccx lo conlitti in w?cralionBI exisieo¢e foi. Ihe foTEseeable lulurc, For Illi$ r￿80￿, they conli1111e lo adopt Ilie goinB basis in p￿pal'll1# Ihe filia￿1￿1 siaithxuils. l.urihts dttsils ir¥ardiiig the &idoplion of Ilie goinb ¢oncern l?0515 Cali fo￿1)d in lh¢ accuiiDiing p()licitts. Rcsult% Dlvldondi Ai Ilie gfjd ul-Ili¢ fjnonciul yL'tsr Iho ¢Jifjllly lias ll55ci$ of £16Q,ts77 {2024 £07,109) lithbililt¢8 ot'£5.O72 12024 £1,906). TIJC iiLt tssslilb ofiiK ¢ll￿rily lio¥¢ li￿reaSed by L¥Y.802. Reytrves PDxltlo￿ PoilLy Re%vi'Y¢s Pollcy Thi, Ii CLOlllkts I￿1vC t￿EJI piypiired on Iiii nc¢tual¥ nimi TWPAymC]Lts bnsi5. Th¥ clillrity È$ fEIi¥Dcialty Vi￿blo. Ivilh H po>ilivc boi blll4tiice, Ther¢ Are iio fuiLd5 iiidefieit. Thr principlo sDiirLe8 of t￿id8 Br¢ vio Te¥ul4r one uly doJiaiioii¥. ¥nd thruDLTli beiiig aw&rded ¥raiils. The IMajority of the li&rtlics ¢Kp¥nditLlI'L'114ryS bi¢n 5tilary aiid r¢laL¢d iosis, #lid Ihis piY)fil6 is Cxprclcd lo LonlinuL for Iliu n¥xi fsiilliiviyl y￿￿¢. All moThicb hcld williin a CAF bank Eiccouni. Th¢ ¢harily hold¥ no other foi'mR olca5b rcl4¥¢d ll5¥eis or invcslniclll4. ae¢ordance wilh Ihc Conslilvlion, Ihe Iru$le¢s relirc by Toiaiion aiid, bcing eligible, offcr lhei1￿1vcs for re-¢lcciioii. R¢v K¢ith J Briiidle r¢$ibned as ttfL%ice oij 31 Mairh 2025 Compllancc Ivllh Seeloi-wldt IRlslRtlon $Dd SIAndsrds Tlic cligTity th￿Be$ pro-Rcli￿ls, willi legislation. slandaids ttnd Coiks Ivliieh ore d¢v¢lopEd tor se¥10r. Wiltshire Youili Fur Cliri¥l subs¢1ibe5 lo ib ￿￿￿7p11(1[￿ wilh th¢ fullvwin Tlie ChuTiiie8 SORP IFRS 1021 Approved l>y the 13oRYd ofTI'usee$ Iq ¢OIL glgtted i)n Its be1141f ￿y. James TNstLX'

Wilt$hli'e Youtli For Christ STATEMENT OF TRUSTEI ES, RESPONSKBILITIEI S The are respon%il)It lor prepnr¢ng the sttsl¢mtnls iii ULCI)rdniicg Iviih 8ppli¢iible14iv aiid re811181ions. Tlic loiv applicdble lo eliHI'iiies iii Enb)land Riid Wiil¢g ￿71111¢8 Ihtt Irii3lL's lo piwHre fiM8rtbial wDl¢iii¥nig for ea¢h fiiiancial yL4r IvhiLh giiv¢ a Iiiic an(1 fail vieiv ofilK' Ii¥¥eis, liiibililivi unil financial pos11ion ofibc th#ii1y a¥ Ji Ili¢ ￿na￿lI1 ytrar ¢nO d￿lL and ol Ihe ￿viV]US oi. dcfi¢ii ofihe ¢I￿rilY oth¢i'¥vi%e coiiiply %viib IE)e Churiiieb Acl 2VI I. lil pi'wiingi Iliesc finaiici4151aieJMMI8, IIK Iruslees ar4 i%quiiYd io.. stJiuhiYds, lliid nol¢ Ibe effu'l ilie reH4(Iii% for aiiy Inaterinl departu￿ fioni ihobe 51andord5; in opcrAiion. Th¢ liii%l¢e8 CDnfirm jh￿ they have coinpli¢d iviih Ihe above requireinenls ill PiM)oi'ing Ihe final￿al Athi¢meDIs. 'rhe Ini$iees ar¢ r¢spoNsible foi. koeping adeqiial¢ ￿￿oun11￿￿ recoids 11ial are $ufri¢i¢mi Io show explain Ilic clio1.ills (raps￿iCtiOII% di%clo5c ii'ilb reasonable ttcoiiracy ai an), liiii¢ Ib¢ financiBI 1x)siii￿1 i)f Ihc chRrity thnd ¢nable Ihem 10 cmsiirc Iljal ikn. fiJinNLidl siuicmLiits cusnply willi IIiL Cliiirilii'% ALt 2011. Thcy IE IL ulso li￿pU]i61bI¥ for %yfL'Lrua¥diii¥ Ihe uf Ilii ¢114rity hence f(bF laklng renwiiable bltP.s for IIiE prevw)tioii aiid del¢LlitJll vf fimud lind ￿71¥r irregii141Fities. At)yr¥ved by Ihe Iluiird vf TYu8t¢¢s l? 201L d sl¥lled on Il¥ b¢bDlf by: r& ev J#lLQ F.ggoi'tso Jainos A Ttwsttt

Wlltshlre Youth fior Chrisl INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEEI S OF WILTSHIRE YOUT14 FOR CJIRIST I liav¢ ¢xllMin¢41 tho r¢nunci￿11 ¥ifjlciiicnls of Ilic cliarily for financial ycar ¢Ddcd 31 AU6)￿Y1 2025, Ivhi¢h ei)iiipri5c lh¢ SlaI¢iDc￿I of ￿lianc1￿1 Aclivilics. Ihc Belanee.%he¢l and Icl4ltrd noleg. This Lep¢)it is lli#d¢ s(>lcly 10 cliarily's iMcmbciE, u¥ bn #¢Liirdi￿L ivilli %eLlion 145 yon¢ ullivr Ih#ii tlie LILirily oiid thL' Lliarityts IIILlJ]bers, as li btrdy, for iiiy ivork, vr loi. Iliis rcptrrt. Respcctlve rL￿poNSIbl11t1£% IruS1￿e$ ex4niinev Th¢ ¢lio¥iigs tru%Lee4 ali ¥¢¥ponsiblc foi. Iliv piEp4iviiOli of Ibo finllncial slalti1￿￿l8 in nccordJrnce iviih Ili¢ rcqutremettls of Ihc Ir is iny Kesp￿L%1tsll1ty lo.. lolloiv tlie pruLedur¢s lthid domi by the gonernl DIr¢¢ltiii￿ Eriven by Ili¢ Chuiity Colniiii￿i{7￿ und¢¥.gecliiRI 145{51 of the Charilics A¢1 2UI I,. si#l¢ i¥h¢ihcr P8Tii¢ular nwllcts hav¢ ¢oiiie lo my aiicnlion, B#ili ot IndtpeRdent examlnLT'S reiyort Djly cxaminBlion iyas cai'ricd oiii in a¢cardnncc willi Ihc gcncral Dircciions givcn by Ilic Cliirity C.oinmis8iLlTh. cxaininoiton iiicludcs a rcview of lh¢ a¢couis1in¥ r¢eoids kept by cliftiiiy ond a ct)Inparisnki of lh¢ finaiicial %illie¢ii¢n(S PTcs¢iiied with ihTr%¢ fe¢vrd%. 11 olw in¢liide% co￿51d￿￿tin1l of aYLy iiliU%UEiI i1¢1Th8 OT dis¢luswes in Illl fiiianLial slatemeJitA lliid sccking ¢xplTrnations fv(Im Ik¢ liustees LoiKerJ)iiig (illy Sil￿11 TIiull¢rs, Tlie p1yjced￿rc% vDdcilJkcn do pi'ovide •ll Ilw ¥viJeiiLe Ihiil wi?uld bL ¥¢iiiiiwe(5 in ali widtt and LDllswiieiitly no opinioii 1.% givell lo wkneih¢r Ihe iiiLiiiILs pre&thil a'lru¢ 8iid tall. VILV and tlie r#port liniiled to inatters scl otjl iii Ilie staltm¢fJi bel()w. In eonn¢¢lion ivilh my ¢xwiiirtaiiorJ, no Imallcr huy eoin¢ lo Illy ￿llen110￿ whirh givoq Ino lo ixli¢¥c Ihtti in, anj, nui¢rial ve%pcet'. a¢couiiiithg r¢¢oith wcit noi kcpi in accordnnc¢ iyiih secliox 130 ofihe cli￿ltIeS Acl 201 Ili¢ ttsAtteial siat¢illeDls do not a¢cord witli ihu%¢ ?¢CQlll1tl￿g recftrds IAe finauliic I si•ltsnienl% hdv¥ iiol lieen pi¢54iitd iii wiib IhE Si4i¢m¥iil of ReLominended Piu¢ii¢e wlicttble IIF rit1¢5 prq)HriJi8 their AccDwii$ ill QCCOTdaiitt widi Ihe Finaucial RepTrrtin8 Sr81)dard api?licoble iii ¢hv UK nn(t R¢wibbc Dt Tre￿a1)d (FRS1021 Uicre is lurthcr iiifonttthiion needed lor ts proper iiod¢rsl¥ndiiig ¢)t ili¥ ￿￿OLIn¢S lo be reiiched. T liai'b ¢orJccI'n% hav¢ ¢oni¢ 4cr93s iio oih¢r I￿￿1¢¢t4 n ¢ollThcclioii ivilli Ilie ¢Miniinalion lo ivh¢¢h Uiienll￿ should be di4ivn I￿ Ihi8 1'cpor¢ in order 10 en&blc a PLopBf Lindcrslaiidiiig ofiii¢ financial $thiein¢iils lobc ￿¢l￿d. SIRcey Sqiili'c ACCA THf ALANBROOKF,S GROUP LTD ChHrt¢rcd Acwulllanls IU Miirk¢l Pl4c¥, Dcvi/.e$ SNID 11-IT Datc..

Wiltshfil'e Yoiitli For Christ STATEMENT OF FINANCIAL ACTIVITIES UnY¢s¢i.l¢ted R¢>li'l¢tL'd Fiinds Tolol F￿ndS 2024 Fund 2024 2025 2024 ote5 Intome 29,729 123,784 153,504 IK,029 SJ.658 71,6X7 2,001 46,9(10 67,677 IY3.461 57 J37 118,647 79,407 24,252 103,659 69,139 19,430 88,5fj9 Nel llltotllol{oxp¢ndlturc) {11,710) JOl,512 89,802 17,829) 37.907 30.D78 TraN8f¢rs bciwecn funds 2S228 12¥.IZ81 Iv,ou 110,ooui i et i￿￿Ye[LIc￿t In Ihind$ tor IlnAnclal yEaV 16,49h 73JlJ4 119002 27,907 30,D78 Toiiil fil>￿￿ begrinD￿￿Or the y¢or 16,050 49,1&1 65,20.1 13,R79 21.241 35,125 TotRI the el￿ of Ihe v¢ar J2,548 122,447 tS4,00S 16,U5U 49,153 65,203 Thv Sluleniertl vl I,'ii)uiiL'illl ALltiviiie% iiiL.liiile4 ttll g£liliS lusses reL'ognised irt the yc&r. All incorne and expendifvre r¢lul¢t(i ¢oDl*iiuiiig uctiviliEs.

Wiltshirc Youth fior Christ BALANCE SHEET I S Au¥ll￿ 2025 2025 2024 N•le$ Fixod A55tls Tallgtt%le as%elS 23,944 CDI'renÈ A55¢t Dcbiui Cash al harsk iiiid in haiid 2.156 t33,977 4,244 62.1105 È3(133 &7,11)9 Credlltsrs: fAllliiE duf iTritbltt orte ytbr 15,0721 Net Cuirtht As$tts A31,061 65.203 'Int￿l A5set& les8 Current LIJLbllltles 155,0115 65.2V3 Flind$ 122,457 32J4 49,153 16.050 T￿t￿l fllbdB 65,203 The fiii#iiei•l st&lenieiils hnve be¥ii pl?1)ai￿ ill u¢wrdgiEce iviih piovi%iolls appl¢Thbl¥ Iv subjrtt ID Ilie $inall ￿l￿Pa￿l¢S, reLTrirne iiiid iii dcLI)rdiiiKe wilh FRS 102 "T1￿ FiiianLiDI Reportln4 StaJd4rd Hr•plicable iii Ihtt IJK and Rvpublii of Aijproved by Ili¢ Holliyl of-fTUStfcs n¥lliov15ed (oj'l5SU¢￿ 011 slgiiLyI oil lig hehall'by ev JRke Qgcvtson Chali'pei'5011 Trust Ilw nDieg 011 10 14 furni ol'll finnniifil 5lfil¥nie￿I

Wiltshire Youth For Chi'lst NOTEI S TO THC FINANCIAL STATEMENTS lTrr Iht fiiin¢ial ycarendcd 31 Augusi 2<)25 GRNERAI, INFORMATION Willsliire Yoiith toi, Chrisi is a Chartiahl¢ i￿Co[Pola1¢d rJrgani%alioii ICIDI wilh Ilio regi%É¢ird Charily Jiurtibce I191H23. Tlie iliDI'ity Vslablished wilh th& Inaiii lif aJYiiiiciiig Ilie menliil ¥iid spiiilunl Ivellheiijg duc&lion uf n¢J Crime Cffjimtni5￿l￿￿'r viliw I'¢l¢vant OT¥thnisoiiwis. SUMMARY or SlGNIIIICAh'T ACCOUNTING POI,ICIES 'lThe fi)Iluivifflg arcDktDiiiig wlicies liave &pplicd Lonsi&￿Ill1Y ih dEaling willi ilem5 which air ionsidertd >i1￿1c￿li71 iii sls (bf prtPAritl• Tli¢ finBncial stutciM¢iiL% knvB be¢>i prepoied on Ilk¢ &boin8 c0￿Cern basis iiodcr Ihc liisluricol cost conv¢nlioD, Modificd to inL'lvd# Leilain I1¥￿￿8 18ir vulu¢. The finanLi•I s¢ulunenl¥ h£lVI' b¢dn propar¢d im ttLLordatt¢¢ wilh Ilie SIAleiJK'nl uf Reeoiiiiiiended Pra¢lici ISORPI 'AC¢vil￿1ing Rq)orii￿￿ b5, Chaiitic$ pirporing thei¥ uccuiinib iii 1￿col￿on¢< wilh Ill Finonciul Rci?oiiirtg SlJth(laid uppltcablc IlJ¢ UK Rcpiibli¢ of iirlalld FRS, IU2" opplyiiig Seciion IA of diol Slpndird. As permiiitd by Ihc C'omi)oiiies Aci 20t)6, tli¢ clihrily has vai'i¢J Ili¢ %lanthrd fO￿all in Ihat a¢1 for Ihc sta(￿ne￿i ok rixlliiciul A¢liYiii¢s 4iid Ihc BuknrtlE sli￿¢. DePYrt￿rc% truETh thc st4iudiird foiill&ls 511i In Liimply iyilh thc iL.4lllI￿￿1L17ts' of Ihe C'IuiTilie% SORP are iii CUD)plsan¢e willi seL'lion 4.7. 10.6 aiid 15.2 of Ihllt SORP. Stalcmtili oftoiiipllant The IIDan¢ial ¥lalcmenls vf the Lharity for Ili¢ fi￿1￿¢111 ye#r 31 AiiEu&i 2025 hav¢ bcen p￿pared the Eoing COIICEtn ba¥is iiiid in 8ccoidttnctr wilh Ihe Sliiicmcnl of Rc¢oInii￿￿d¢A Pillclicc ISORPI 'Accounlin¥ aiid Rcpoiiiiig by C.liariiie i)Kwarin¥ Ihcir Nc¢ounls in a¢¢oi¥lancc iyiih ilic Finan¢ial R¢pDviing Slai)dird applicabl¢ in Ilic UK and Ileput>li¢ ofiwland F'RS IU2" applyin¥ Scelion IA Trf Iliiil S111 nduriS. biirtd #teountlng Th¥ followi￿& ure the ¢&t¢¥nrie% of funds muiiityi112d.. Ri'strf¢ti,d luETrds Re¥li'i¢ied fiillds r¢pre%eni in¢oiii¢ r¢c¢iv¢d wliich only be u¥¢d for p8Fiicul41 puryx)s¢&, ag xpecifled by Ihe don￿￿. Such pui'pgse% witliin Ihe ovcr%ill objeclive% ofilic Cliiiriiy. Unve8trlcled fuhds Genci'81 futids reprebeni uinoiini8 wliich expeiidthl)lÈ ￿t the dT5CTelroTL Ut the bourd, iii furtherutice oFtl￿obje¢i14,e￿ of Dcsignaicd funds LomprÈsL' uniislriclcd fund5 Ihal th¢ bwrd hos. al its diserciion, 5¥.1 asidL for pai'ii¢ular pyrpos¢s. Thc¥c dc%i¥Mlion% #dinthwsliuiive piiiyoge onlyt und do nol IcBilly r¢slii¢i ilje boiti'd'% lo upply Il nd. Incoi)Ic is rECDWtised by incliislan in llic Sinlcnieiii ofFinotscinl A¢iivili¢s only wlicj) Ihe thiirity is lesiully ciJliU¢d lo Ihc IncoiiiE, pcrfori)iaii¢e condilion5 aiii¢lied 10 lh¢ i1￿li(SI ofin¢oni¢ hAvt bccn mcl, Ihc llmthinls ini'olvtd caD b¢ in¢&wrcd JncTrnio fvoni charltAhlo aetlvl¢l¢s IIIL ¢liariiy. Iiicoiii¢ IrotEi ¥ovemiwhL ￿nd oilier LYFfundcr5 15 rnYOgTrlii5¥d iv11￿) Ih¢% clifjriiy is ltrgJlly cnliilcd lo IIIL iiiLoine bc¥'uiis¢ il is fulfjllinbk Ilie i0￿1110￿S L'oniaijied in Ihc r¢lJied filL￿11￿￿ agiieineDl&. Wlieir a ¥raiil i¥ ICCCiVCLi (Iviiiice, 11$ I'fcognilion is ac[¢￿1 and ittcliided iii ¢r¢dil01s. WheY¢ Enliilein¢nt o¢¢iirs ￿rorE iiicome i.s I'eceived, sl is a¢¢i'ii¢LI in ¢kblors. Grniils fNIM kiovciiimciilg J*id oihei. co-tiiiid¢i's lypically iii¢ludc oMe of Ihe fthllowitig lyi￿8 Thf coiidilion%-. io

conlinu¢d Wiltshire Youth Fov Chi'ist NOTES TO THE FINANCIAL STATEMENTS for Ilie finMn¢ithl yoor oiidEd JI Aiiyu512(125 the %?kFre¢Di¢ni, lil the abs¢hce of siich coiidliioiis, Iss￿]￿lI8 Iliii t iweipi is Iiix)babl¢ Illld ilic &rLiaUllt cthii be r¢liiqbly nyasiiied, income I￿ irc0gnTr￿d rhe ch#rity is noiili¢¢l Ol.￿1$1{emO1lt. Graiil.% ie¥eiv&l lo%vard% kapiwl e%pendi111Te are crvdil¢d lo Ilie Sikieinent ol. FiiitiiiciHI Arlivilies wheii reL'eived or re￿Oi¥&bI￿, wliichcvEr is cu¥liLI'. Expclldlture Ex￿lid￿li1rl, is Aii•lysed L￿tWeE11 C051s 01.¢limr¢Iab￿ ociiviliLS iid rai8111b I'unds. Tiic iv&lS ofcorh B¢livily Hrv. Se1)￿}1￿tI1Y acLuniul&lLd dis¢108¢d. oiid aiialysed a¢¢vnJiTrg io IhciT major coinponciils. Expendiliir¢ is r¢cognised wlicn A legal or LDnslrucliv¢ obli¥tllI￿ ¢XiBls resuli 01.￿ pmsl evenl. a Irdnsf¢i' ofceonoD]iL' benefJi¥ 18 r¢qui￿a scilL￿tte￿i &n¢l Ili¢ Inoumi thf ihe obligotioll ¢Rii be rcliiibly In¢osuYed. Si114)ON C4)81¥ 11.¢ Ihov fvnciiwi$ Ih&i a￿s1¥t ihe ivoi'k oFlli¢ ¢harily bul cllniiol b¢ aiiribiiied lo onc fyciivsly. Siich ¢oslx are (Ill￿aled lo aclivilics in io sthrr iiiii¢ spcnl or olljer Fwnd fieLY>ll¥btlDg G¢MeiMI fiinds arE tiiireslricicd fuiid8 ivliicli 1( re AvaillEbl¢ for ai Ihc diser¢lion or Ilic T1￿&1¢¢% in fuNlierniic< of Ilic g¢ii¢iMI obj¢ciivcs ofihe Chaiity arid ivhich hjve noi beon desib?iialed for uthLY I)Ur￿￿e$. luiiJs lire fU￿￿S IV￿ch he used iii JrLvithiii4¢ iviib ¥peL'ific rexiriilii)n¥ imposed hy (ionori i4rlijcli hllv heeii rii.4ed by Ihe ChHrity tor partieiLl#r pl￿paNes. Thu viisl6 al'TAising aiid adniiillstering Euch liiiids Dr¢ ¢harged Rgnill5t Ilie %pe¢ifi¥ ful￿. Tlie aitti u%¢ nfeacli Kstri¢ted ￿lid 1% 5th ￿11 iD Ibe i￿leS ID Ilie fJMiicÈHI siaiemell 1'4ngllilc fixtd #$$¢ts Anol doproeiRIIo Tgiigible tixed iE s¥et% ure Svdled HI L'tssi or al v¥Iu8tson, le65 ￿6￿m￿lated d¢pirLiahon. Th¢ bharge lo depreciHStoii Is ¢lllLiilatcd ro wi'll¢ off Ili¥ origillal c05t OT w1uall￿ L)f langiblw fiKL'd ussets. Ic55 IheiT Lstimakd rcsidiuil valii¥, vver their XPLrie<] useful IivL'5 follows.. Motor veliiclcs 20% SiiiglJi line DL,btors Debtor￿ ttre reco¥nTrse(l oi Ihe %eliki￿￿l Ainoiinl due tsftei. Ili3¢011nl off¢iwl. Prep&yinents Wr¢ I'81￿ed al lh¢ ainounl i)repaid n¢1 of any t¥￿¢ discount& due. Tncoine recognis¢d by Iho ¢harily froin govoiiittivil a8eiici¢s and ollicr ¢OdfiisidetE, bui N)1 yct Tece5vd al fiNn¢i*l Year￿id, is iii¢luded in debiors. Ll£blllllr8 pi'ovlsknns Liyhilkli&$ fjre re¢obJniqed whlyi tbere is oblL8lltI￿ the Bala11￿ Sheel dale a re%iili ot'a tire￿t, il 1% piohable Iljiit of e¢ol￿niC iK'iiLfJl will bL Fcquircd ii) sbyilei)Knl, thc of IIIE g¢iilcinLiII L'aii b6 C&lin)￿l¢ LiAbililics lir¢ Lrcogniscil ul (he ￿l￿oi1n1 Ihol Ihc Clwrily mlt¢ipTrl¢s il ivTrll pthy 10 s¢lll¢ llic drbl or Ihe umounl il liths reteivd a8 adv4iic¢d paynients fo¥ lh¢ Bood.s 01. scivice& li ¢)iu%l proiridc. Provi8i()tt% Dre n)e&stired ￿11111¢ 1)ttl ￿tIn￿te of the nM4yiii¥s rqiiiied to stttle the obliLtalion. Where Ilie cfl￿1 nf the liTlle disLviini iiile that iefleLls Ihtt risks %i)ebifiL' lu the bubility. Tli2 iiiiwindillb of lh¢ Ji%u)Ullt i& tcwutti%ed iii I1￿ St#leilleiil Cush bank und in liunQ compri¥% cosh on d¢p￿lI i16unks reguii'ing Icb¥ Iliun Ilirec ttwnihs nol¢ce ofwillidiuwlll. viih ¢x¢eplI￿7 ot ￿111k I￿lIS iYhi¢li are sub%eqiienily mc&? ￿ired ai oimorilscd ¢oAI Ilie cffeciivc iiiieicgl mcilind. INC.OME D()NATIONS AND LECACIKS Ujircstrlcltd ind¥ Re$trlcl¢d liiinds 2025 2024

Lunis0￿￿1 Wiltshire Youth For Chyist NOI'ES TO THEI FINANCIAL STATEMENTS for Ilic lin￿11¢1¥1 y¢af ond¢d 31 Aiigusl 2D25 nonaiions and I¢Booic$ 29,720 12.1,784 71.687 CHARII'ABLE ACTIIqTtEs UJiro5trlctod Fu]]ds Rertvlcteo nds Z025 2024 Grants li'￿1￿ guvcrDth¢Mts •nd othL¥r c¢-riiEbrt￿.￿'. 46,460 EXPLfNDI'I'URL CHALUI'AIILE ACI'II'ITIES Dlrcct C05t5 Olbor CrSt8 Suppnrl Cost$ 202S 2024 Exp¢ndiliiY¢on ¢huTilgblE ucllyilc 103,649 103,659 88.569 N￿T INCOM 2025 2024 Not liicomc [% %tAlcd 8ftor cliar%lnglltrtdlrfng}: DbyILLialion ul'iJnbribli ass¢ls Ind¢pciid¢ni ExaiMiiici'$ r¢ii)Iin¢inlioTr.' illdcpeDdetyi ¢xniittalion %eFvices 5,986 604 5(H) EMPLOYEES AND iiLMUNERAI'IQN The blaff ¢u%lE IDI￿Pri%¢'. 2015 2Q24 Wibies and solDtM¢S ¥0,127 77,471 Diiiiiig the yttar, Iw Tiustee5 r¢reÉved any JrmuiKT&liQn or othEr benefils {21)24 £NIL). During ihe year, li() Th]stee ￿￿2175¢3 lifv￿ beeii li￿lI￿al2024 NIL). TANGIBLF FIXFD AliSItTS C￿* A(klillO 29.930 Al 31 A￿gUSt 2025 2(J,930 DepiYciAtÉo Clwrgc fur Ib¢ f¢noiicilll y¢w' 5.986 5.986 Al JI AuRiisl 2025 5,9%6 5.986 'L't book valu£ Ai 31 Augiust 2V25 2J944 23,944 DEIIIDIL8 2015 2n24 T[￿aL. dcbiors Prciittyiiicnts und 4c¢iiicd irnwiM¢ I,Y56 2U 4,244 2.156 4,244

ODlinU¢ Wlltshlre Youth For Christ NOTEI S TO THI filNANCIAL STATEMENTS cRirDITORS 20L8 2024 Trad¢ ¢rcdlI￿rs A¢L'wals defeired ÉticcitDe 3,239 1,833 1.906 5,072 1.906 iu. RESF.RVES 2Q25 2024 Ai th¢ begiDningol'ilie ￿ar SuTpl¥i4 for Ili¢ finHnQig1 y¢#i' 65,ZU3 69,8UI 35,125 3Q),078 Al thc tnd ofihe yea¥ 65,2n3 FUNDS RECONCILIATION OF fvIOVEMENT IIY FUNDS Uthrtstrl¢led Re$rlttcd riund¥ Tot81 Ai I sepI￿nb¢¥ 2023 Movctncrti dui'in¥ th¢ fitsan¢iRS y¢iir 13.879 21,246 27.907 35,125 JO,Q7 AI.1 I Augu812024 I Ovellieni duiing the finan¢1￿1 YQHT ICi.05a 16,498 49,153 77,304 8L).8V2 Al 31 AuguBI 2025 122857 l45,OlJ5 11.1 ANALY.818 OF MOI'EMEI%T% ON FUNDS Bal#ikte I Sopttmbtr ZU24 Iiheooie Expeihdltsro 31 Augnst 2U25 fuiJd¥ Re$trl¢led fuiidy Wili$l)iie Cotnm I'oundlliloii IWCI.'I I tnlfjril￿ (GotAiieivs Ev Missionl D¢¥iwi,'IleJ- Pnp Up V51 repl#L¢me￿I Marlhon)u8Ji EYP Dev & Trow ATeH Bottrd IWCCI DevLloptii¢nl D¢¥iyial¢d- mui-1b0i￿Ilgh DcirelopMi¢n¢ 4,16¥ 5,00 5.0(K> 2,0 5,419 4,167 3.750 833 1.837 28.Q65 (28,2281 IC>.706 2L3 2.253 21.1 30,00 83,7¥4 30,0011 113,7¥4 49,153 125,784 4.252 (?8,2281 122,457 Uorcsti'lced fu011 UTri¢slticLd Gcn¥iiil 67.677 79.407 28.228 Total fund8 193,461 13

Wlltshire Youtli For ChYl8l NOTEI S TO THE FINANCIAL STATIMENTS for Ill￿ linnncial ycar cnd¥d 31 Aii¥us12025 IA.J ANAI,I'SJb h'FT ASSFTS BY IIUND FfrN¥d A&sel$ thArlty IkSC s8etS Rethcied irn%i iitnds 122,45S Umrc8lri¢lcd g%cn¢ral f￿[KIS 23.944 13,423 14.8171 J2,550 23,944 136.11.3 IS,0721 155,0115 12. POST-BALANCE SHElry EvEwrs Tb¢r¢ hive betrj) no si8nificanl cvenl$ iirr¢¢liJh¥ Ihe Churity ¥iAco Ihc fEnllnoiol y¢orrfna. 14